Content and Skills

CPA Examination CSOs/SSOs

CSO Update Effective January 1, 2014On October 5, 2012 the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2014. The changes include; general improvements for clarity; the removal of redundancies across the CSOs; a reference review and update; and general editorial updates.

CSO Update Effective January 1, 2015
On October 3, 2013, the AICPA Board of Examiners (BOE) approved changes to the CPA Exam Content Specification Outline (CSO) that will be effective on January 1, 2015.

The AICPA Board of Examiners (BOE) has approved and adopted the
following content specification outlines (CSOs) for the four sections of
the computer-based Uniform CPA Examination: Auditing & Attestation,
Financial Accounting & Reporting, Regulation, and Business
Environment & Concepts.

Article:
The AICPA Board of Examiners (BOE) has approved and adopted the following content specification outlines (CSOs) for the four sections of the computer-based Uniform CPA Examination: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.
Published on December 24, 2013

Guide:
This version of the CSOs-SSOs is effective on January 1, 2013. The AICPA Board of Examiners (BOE) has approved and adopted the following content specification outlines (CSOs) for the four sections of the computer-based Uniform CPA Examination: Auditing & Attestation, Financial Accounting & Reporting, Regulation, and Business Environment & Concepts.
Published on November 09, 2012

Guide:
The CSOs/SSOs outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Effective July 1, 2011.
Published on November 09, 2012

Guide:
Effective Date: January 1, 2011 The outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination. Each outline is followed by information about selected publications that candidates may study to prepare for the
Published on November 09, 2012

Guide:
In effect until December 31, 2010 The outline portions of the content specifications contained on the following pages identify the technical content to be tested on each of the four sections of the revised Uniform CPA Examination. Each major content area in the outline is preceded by a Roman numeral
Published on November 09, 2012